GOYAL EDUCATIONAL AND WELFARE SOCIETY,FARIDABAD vs. CIT EXEMPTION , CHANDIGARH

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ITA 3059/DEL/2026Status: DisposedITAT Delhi29 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and directed him to re-adjudicate the matter of Section 80G registration after reconsidering it in light of the allowed Section 12A appeal.

What were the facts?

The assessee's application for registration under Section 80G was denied by the CIT(E) solely because its application under Section 12A was dismissed. The assessee's appeal against the Section 12A denial was allowed for statistical purposes.

What were the issues?

Whether the denial of Section 80G registration is justified when the basis for denial (Section 12A dismissal) has been overturned on appeal.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: MS. KAVITHA RAJAGOPAL

Pronounced: 29.07.2026

PER AMITABH SHUKLA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Chandigarh, dated 13.03.2026 under section 82G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(E) has denied registration u/s 80G on the sole premise that its application u/s 12A has been dismissed. The ld. Counsel submitted that its appeal in ITA

ITA 3059/DEL/2026 GOYAL EDUCATIONAL AND WELFARE SOCIETY No.2814/Del/2026 challenging denial of registration u/s 12A has been heard by the ‘E’ Bench and that its appeal is likely to be allowed for statistical purposes. It was requested that accordingly this appeal may also be set-aside to ld. CIT(E) for reconsideration. The ld. DR did not pose any serious objection to the said proposal.

3.

Heard both the parties and perused the material available on records.

4.

We have noted that assessee’s appeal in ITA No.2814/Del/2026 challenging denial of registration u/s 12A has been vide order dated 13.07.2026 allowed for statistical purposes and the matter been set-aside to ld. CIT(E) for reconsideration. Accordingly, we set-aside the order of the Ld. CIT(E) and direct him to re- adjudicate the matter in accordance with law and after giving due opportunity of being heard to the assessee. It shall be bounden upon the assessee to comply with the statutory notices and any non-compliance shall be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes only.

Order pronounced in the open court on 29th July, 2026.

Sd/- Sd/- [KAVITHA RAJAGOPAL] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.07.2026 Shekhar

ITA 3059/DEL/2026 GOYAL EDUCATIONAL AND WELFARE SOCIETY

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